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92_HB0997
LRB9205872REtm
1 AN ACT in relation to a school district income tax.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 1. Short title. This Act may be cited as the
5 School District Income Tax Act.
6 Section 5. Net income tax; referendum. The school board
7 of any school district may, by proper resolution, cause a
8 proposition to authorize an annual tax, measured as a
9 percentage of net income, on the privilege of earning or
10 receiving income (i) as a resident of the district or (ii) as
11 a record owner of real property in the district to the extent
12 of the income derived from that real property, to be
13 certified to the proper election officials, who shall submit
14 the proposition to the voters in accordance with the general
15 election law; provided that the rate of such tax shall be an
16 even multiple of eighths of a percent. When imposed, this
17 tax shall be levied on every individual subject to taxation
18 under this Act.
19 The election called for this purpose shall be governed by
20 the general election law. If a majority of the votes cast on
21 the proposition is in favor thereof, the school board may
22 thereafter levy the tax as authorized, or at any lesser rate,
23 provided such lesser rate is an even multiple of eighths of a
24 percent. Such tax may be levied only on income earned
25 following 120 days after certification of the results of the
26 referendum by the proper election officials.
27 For purposes of this Act, a taxpayer's net income for a
28 taxable year shall be as defined in Section 202 of the
29 Illinois Income Tax Act for such year which is allocable to
30 a district under the provisions of this Act.
31 For purposes of this Act, (i) an individual is a resident
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1 of a school district for a taxable year if he or she is a
2 resident of the State, as defined in the Illinois Income Tax
3 Act, and maintains his or her principal place of residence
4 within that school district on the first day of that taxable
5 year and (ii) an individual owns real property in the
6 district if a record owner of the property and liable for the
7 property taxes according to the property tax assessment book
8 or roll.
9 Section 10. Additional levies; Submission to voters.
10 The school board of any school district may, by proper
11 resolution, cause a proposition to increase the annual tax
12 rate for the tax imposed under Section 5 to be submitted to
13 the voters of the district at an election in accordance with
14 the general election law, provided such increase results in a
15 rate that is an even multiple of eighths of a percent. The
16 tax may be levied only on income earned following 120 days
17 after certification of the results of the referendum by the
18 proper election officials.
19 The election called for such purposes shall be governed
20 by the general election law. If a majority of the votes cast
21 on the proposition is in favor thereof, the school board may
22 thereafter, until such authority is revoked in like manner,
23 levy an annual tax as authorized.
24 Section 15. Collection of tax; promulgation of rules and
25 regulations. On or before July 1 of each year, the school
26 board of each district imposing a tax under this Act shall
27 prepare and certify the annual tax rate to the Department of
28 Revenue, hereinafter referred to as the Department, which
29 rate shall be applicable to the taxable year of any taxpayer
30 which includes that July 1. The tax imposed under this Act
31 shall be collected by and paid to the Department at the same
32 time and in the same manner, and subject to the same
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1 assessment procedures, penalties, and interests, as the tax
2 imposed by the Illinois Income Tax Act, except that the tax
3 imposed by this Act shall not be subject to any withholding
4 or estimated payment requirements of the Illinois Income Tax
5 Act. The Department shall forthwith pay over to the State
6 Treasurer, ex officio, as trustee, all monies received by it
7 under this Act to be deposited in the School District Income
8 Tax Fund, to be held and disbursed by the Treasurer as
9 provided in Section 20.
10 The Department shall promulgate such rules and
11 regulations as may be necessary to implement the provisions
12 of this Act.
13 Section 20. Distribution of tax revenue. On or before
14 December 1 of each year, or the first following business day
15 if December 1 falls on a Saturday, Sunday, or holiday, the
16 Department shall certify to the Comptroller the disbursement
17 of stated sums of money to named school districts. On any
18 given certification date, the amount to be certified for
19 disbursement to each school district shall be the sum of the
20 following:
21 (a) The amount of tax collected by the Department under
22 this Act from individuals who maintained their principal
23 places of residence or who owned real property within the
24 school district on the first day of their last full taxable
25 year ended prior to the previous January 1, and
26 (b) any amount of tax which would have been certified
27 for disbursement to the school district on a previous
28 certification date under paragraph (a) above except for the
29 fact that it had not been collected by that previous
30 certification date; less the sum of the following:
31 (c) any amount of tax previously certified for
32 disbursement to that school district but since refunded to
33 the taxpayer, and
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1 (d) an amount equal to 2% of the sum of amounts computed
2 in paragraphs (a) and (b), which shall be retained by the
3 Treasurer to cover the costs incurred by the Department in
4 administering and enforcing this Act.
5 The Department at the time of each disbursement to a
6 school district shall prepare and certify to the Comptroller
7 the amount so retained by the State Treasurer to be paid into
8 the General Revenue Fund of the State Treasury. Within 10
9 days after receipt by the Comptroller of the certification of
10 disbursement to the school districts and to the General
11 Revenue Fund given by the Department under this Act, the
12 Comptroller shall cause the warrants to be drawn for the
13 respective amounts in accordance with the directions
14 contained in the certification.
15 The board of any district receiving any of the
16 disbursements provided for in this Section may apply those to
17 any fund from which that board is authorized to make
18 expenditures by law.
19 Section 25. Willful and fraudulent acts. Any person who
20 is subject to the provisions of this Act and who willfully
21 fails to file a return, or who willfully violates any rule or
22 regulation of the Department for the administration or
23 enforcement of this Act, or who willfully attempts in any
24 other manner to evade or defeat any tax imposed by this Act
25 or the payment thereof, shall in addition to other penalties
26 be guilty of a Class B misdemeanor. A prosecution for any
27 violation of this Section may be commenced within 3 years of
28 the commission of that act.
29 Section 30. Corporations. Nothing in this Act
30 authorizes the tax imposed on net income by school districts
31 hereunder to be levied on any corporation except a
32 corporation that elects to be taxed as an individual under
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1 the Internal Revenue Code. If, however, the income tax
2 authorized by this Act is imposed by a school district, the
3 rate of ad valorem property taxes levied on the property of
4 corporations within that district, other than corporations
5 electing to be taxed as individuals under the Internal
6 Revenue Code, shall be increased as provided in Section
7 17-11 of the School Code.
8 Section 35. Property tax abatement.
9 (a) The extension of real property taxes for a school
10 district within which the local income tax for schools
11 authorized by this Act already has been imposed, levied, and
12 collected shall be abated by the county clerk in which the
13 school district is located on residential real property, farm
14 real property defined in Section 1-60 of the Property Tax
15 Code, and real property of a small business as defined in
16 Section 1-75 of the Illinois Administrative Procedure Act
17 only in the manner provided by this Section, provided that
18 (i) if any such school district is located in more than one
19 county the amount of real property taxes of the district to
20 be so abated shall be apportioned by the county clerks of
21 those counties based upon the ratio of the aggregate assessed
22 value of the taxable property of the district in each such
23 county and (ii) prior to any abatement under this Section the
24 county clerk shall determine whether the amount of each tax
25 levied by the district for a lawful school purpose and
26 certified for extension is based on a rate at which the
27 district making the certification is authorized by statute or
28 referendum to levy that tax, shall disregard any excess, and
29 shall extend the levy of that tax in accordance with the
30 provisions of Section 18-45 of the Property Tax Code, subject
31 to abatement as provided in this Section.
32 (b) Not later than September 1 of the first calendar
33 year in which the tax authorized by this Act is imposed,
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1 levied, and collected within a school district, the
2 Department of Revenue shall certify to the county clerk of
3 each county in which any part of the school district is
4 located the estimated amount of the tax that would have been
5 collected under this Act during the immediately preceding
6 calendar year in that part of the district located in the
7 county had this Act been in effect and had that tax been
8 imposed, levied, and collected within that district during
9 that immediately preceding calendar year at the same annual
10 rate and for the same period of time as that tax is imposed,
11 levied, and collected in the district during the calendar
12 year in which the certification is made.
13 (c) During the calendar year immediately succeeding the
14 calendar year in which the certification under subsection (b)
15 is required to be made, in extending the real property taxes
16 last levied by a school district for educational purposes,
17 the county clerk shall abate that extension of the district's
18 levy for educational purposes on the property described in
19 subsection (a) only by an amount equal to 100% of the
20 estimated amount that was certified to the county clerk by
21 the Department of Revenue under the provisions of subsection
22 (b) during the calendar year immediately preceding the
23 calendar year in which the extension is made. In each
24 subsequent calendar year, in extending the real property
25 taxes levied by the school district for educational purposes
26 during the immediately preceding calendar year, the county
27 clerk shall abate each such extension of the district's levy
28 for educational purposes on the property described in
29 subsection (a) only by an amount equal to 100% of the amount
30 disbursed to the school district under Section 30 during June
31 of the calendar year immediately preceding the calendar year
32 in which the extension and abatement are made.
33 Section 40. Residential rent credit. Each individual
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1 taxpayer residing within a school district within which the
2 local income tax for schools authorized by this Act has been
3 imposed, levied, and collected is entitled to a credit, not
4 to exceed $500, against the tax imposed under this Act in the
5 amount of 5% of the annual rent paid by the taxpayer during
6 the taxable year for the residence of the taxpayer. In no
7 event shall a credit under this Section reduce the taxpayer's
8 liability under this Act to less than zero.
9 Section 70. The State Finance Act is amended by adding
10 Section 5.545 as follows:
11 (30 ILCS 105/5.545 new)
12 Sec. 5.545. The School District Income Tax Fund.
13 Section 75. The Property Tax Code is amended by changing
14 Section 18-45 as follows:
15 (35 ILCS 200/18-45)
16 Sec. 18-45. Computation of rates. Except as provided
17 below, each county clerk shall estimate and determine the
18 rate per cent upon the equalized assessed valuation for the
19 levy year of the property in the county's taxing districts
20 and special service areas, as established under Article VII
21 of the Illinois Constitution, so that the rate will produce,
22 within the proper divisions of that county, not less than the
23 net amount that will be required by the county board or
24 certified to the county clerk according to law. Prior to
25 extension, the county clerk shall determine the maximum
26 amount of tax authorized to be levied by any statute. If the
27 amount of any tax certified to the county clerk for extension
28 exceeds the maximum, the clerk shall extend only the maximum
29 allowable levy.
30 The county clerk shall exclude from the total equalized
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1 assessed valuation, whenever estimating and determining it
2 under this Section and Sections 18-50 through 18-105, the
3 equalized assessed valuation in the percentage which has been
4 agreed to by each taxing district, of any property or portion
5 thereof within an Enterprise Zone upon which an abatement of
6 taxes was made under Section 18-170. However, if a
7 municipality has adopted tax increment financing under
8 Division 74.4 of Article 11 of the Illinois Municipal Code,
9 the county clerk shall estimate and determine rates in
10 accordance with Sections 11-74.4-7 through 11-74.4-9 of that
11 Act. Beginning on January 1, 1998 and thereafter, the
12 equalized assessed value of all property for the computation
13 of the amount to be extended within a county with 3,000,000
14 or more inhabitants shall be the sum of (i) the equalized
15 assessed value of such property for the year immediately
16 preceding the levy year as established by the assessment and
17 equalization process for the year immediately prior to the
18 levy year, (ii) the equalized assessed value of any property
19 that qualifies as new property, as defined in Section 18-185,
20 or annexed property, as defined in Section 18-225, for the
21 current levy year, and (iii) any recovered tax increment
22 value, as defined in Section 18-185, for the current levy
23 year, less the equalized assessed value of any property that
24 qualifies as disconnected property, as defined in Section
25 18-225, for the current levy year.
26 The provisions of this Section and the authority of the
27 county clerk under this Section are subject to the abatement
28 provisions of Section 35 of the School District Income Tax
29 Act with respect to the extension of taxes levied by a school
30 district on residential property, farm real property as
31 defined in Section 1-60, and real property of a small
32 business as defined in Section 1-75 of the Illinois
33 Administrative Procedure Act.
34 (Source: P.A. 90-320, eff. 1-1-98.)
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1 Section 80. The School Code is amended by changing
2 Sections 17-11 and 18-8.05 as follows:
3 (105 ILCS 5/17-11) (from Ch. 122, par. 17-11)
4 Sec. 17-11. Certificate of tax levy. The school board
5 of each district shall ascertain, as near as practicable,
6 annually, how much money must be raised by special tax for
7 transportation purposes if any and for educational and for
8 operations and maintenance purposes for the next ensuing
9 year. In school districts with a population of less than
10 500,000, these amounts shall be certified and returned to
11 each county clerk on or before the last Tuesday in December,
12 annually. The certificate shall be signed by the president
13 and clerk or secretary, and may be in the following form:
14 CERTIFICATE OF TAX LEVY
15 We hereby certify that we require the sum of ......
16 dollars, to be levied as a special tax for transportation
17 purposes and the sum of ...... dollars to be levied as a
18 special tax for educational purposes, and the sum ......
19 dollars to be levied as a special tax for operations and
20 maintenance purposes, and the sum of ...... to be levied as a
21 special tax for a working cash fund, on the equalized
22 assessed value of the taxable property of our district, for
23 the year (insert year).
24 Signed on (insert date).
25 A ........... B ............., President
26 C ........... D............., Clerk (Secretary)
27 Dist. No. .........., ............ County
28 A failure by the school board to file the certificate
29 with the county clerk in the time required shall not vitiate
30 the assessment. A district levying a tax under the School
31 District Income Tax Act, enacted by the 92nd General
32 Assembly, shall together with such certificate of tax levy,
33 also certify for property tax abatement purposes an amount
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1 equal to the amount of revenue realized by the school
2 district's tax on net income during the previous fiscal year,
3 which amount shall be used by the county clerk in the manner
4 provided by Section 35 of the School District Income Tax Act.
5 This provision shall be effective for a school district
6 beginning in the fiscal year following the fiscal year it
7 begins levying a net income tax.
8 (Source: P.A. 91-357, eff. 7-29-99.)
9 (105 ILCS 5/18-8.05)
10 Sec. 18-8.05. Basis for apportionment of general State
11 financial aid and supplemental general State aid to the
12 common schools for the 1998-1999 and subsequent school years.
13 (A) General Provisions.
14 (1) The provisions of this Section apply to the
15 1998-1999 and subsequent school years. The system of general
16 State financial aid provided for in this Section is designed
17 to assure that, through a combination of State financial aid
18 and required local resources, the financial support provided
19 each pupil in Average Daily Attendance equals or exceeds a
20 prescribed per pupil Foundation Level. This formula approach
21 imputes a level of per pupil Available Local Resources and
22 provides for the basis to calculate a per pupil level of
23 general State financial aid that, when added to Available
24 Local Resources, equals or exceeds the Foundation Level. The
25 amount of per pupil general State financial aid for school
26 districts, in general, varies in inverse relation to
27 Available Local Resources. Per pupil amounts are based upon
28 each school district's Average Daily Attendance as that term
29 is defined in this Section.
30 (2) In addition to general State financial aid, school
31 districts with specified levels or concentrations of pupils
32 from low income households are eligible to receive
33 supplemental general State financial aid grants as provided
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1 pursuant to subsection (H). The supplemental State aid grants
2 provided for school districts under subsection (H) shall be
3 appropriated for distribution to school districts as part of
4 the same line item in which the general State financial aid
5 of school districts is appropriated under this Section.
6 (3) To receive financial assistance under this Section,
7 school districts are required to file claims with the State
8 Board of Education, subject to the following requirements:
9 (a) Any school district which fails for any given
10 school year to maintain school as required by law, or to
11 maintain a recognized school is not eligible to file for
12 such school year any claim upon the Common School Fund.
13 In case of nonrecognition of one or more attendance
14 centers in a school district otherwise operating
15 recognized schools, the claim of the district shall be
16 reduced in the proportion which the Average Daily
17 Attendance in the attendance center or centers bear to
18 the Average Daily Attendance in the school district. A
19 "recognized school" means any public school which meets
20 the standards as established for recognition by the State
21 Board of Education. A school district or attendance
22 center not having recognition status at the end of a
23 school term is entitled to receive State aid payments due
24 upon a legal claim which was filed while it was
25 recognized.
26 (b) School district claims filed under this Section
27 are subject to Sections 18-9, 18-10, and 18-12, except as
28 otherwise provided in this Section.
29 (c) If a school district operates a full year
30 school under Section 10-19.1, the general State aid to
31 the school district shall be determined by the State
32 Board of Education in accordance with this Section as
33 near as may be applicable.
34 (d) (Blank).
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1 (4) Except as provided in subsections (H) and (L), the
2 board of any district receiving any of the grants provided
3 for in this Section may apply those funds to any fund so
4 received for which that board is authorized to make
5 expenditures by law.
6 School districts are not required to exert a minimum
7 Operating Tax Rate in order to qualify for assistance under
8 this Section.
9 (5) As used in this Section the following terms, when
10 capitalized, shall have the meaning ascribed herein:
11 (a) "Average Daily Attendance": A count of pupil
12 attendance in school, averaged as provided for in
13 subsection (C) and utilized in deriving per pupil
14 financial support levels.
15 (b) "Available Local Resources": A computation of
16 local financial support, calculated on the basis of
17 Average Daily Attendance and derived as provided pursuant
18 to subsection (D).
19 (c) "Corporate Personal Property Replacement
20 Taxes": Funds paid to local school districts pursuant to
21 "An Act in relation to the abolition of ad valorem
22 personal property tax and the replacement of revenues
23 lost thereby, and amending and repealing certain Acts and
24 parts of Acts in connection therewith", certified August
25 14, 1979, as amended (Public Act 81-1st S.S.-1).
26 (d) "Foundation Level": A prescribed level of per
27 pupil financial support as provided for in subsection
28 (B).
29 (e) "Operating Tax Rate": All school district
30 property taxes extended for all purposes, except Bond and
31 Interest, Summer School, Rent, Capital Improvement, and
32 Vocational Education Building purposes.
33 (B) Foundation Level.
34 (1) The Foundation Level is a figure established by the
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1 State representing the minimum level of per pupil financial
2 support that should be available to provide for the basic
3 education of each pupil in Average Daily Attendance. As set
4 forth in this Section, each school district is assumed to
5 exert a sufficient local taxing effort such that, in
6 combination with the aggregate of general State financial aid
7 provided the district, an aggregate of State and local
8 resources are available to meet the basic education needs of
9 pupils in the district.
10 (2) For the 1998-1999 school year, the Foundation Level
11 of support is $4,225. For the 1999-2000 school year, the
12 Foundation Level of support is $4,325. For the 2000-2001
13 school year, the Foundation Level of support is $4,425.
14 (3) For the 2001-2002 school year and each school year
15 thereafter, the Foundation Level of support is $4,425 or such
16 greater amount as may be established by law by the General
17 Assembly.
18 (C) Average Daily Attendance.
19 (1) For purposes of calculating general State aid
20 pursuant to subsection (E), an Average Daily Attendance
21 figure shall be utilized. The Average Daily Attendance
22 figure for formula calculation purposes shall be the monthly
23 average of the actual number of pupils in attendance of each
24 school district, as further averaged for the best 3 months of
25 pupil attendance for each school district. In compiling the
26 figures for the number of pupils in attendance, school
27 districts and the State Board of Education shall, for
28 purposes of general State aid funding, conform attendance
29 figures to the requirements of subsection (F).
30 (2) The Average Daily Attendance figures utilized in
31 subsection (E) shall be the requisite attendance data for the
32 school year immediately preceding the school year for which
33 general State aid is being calculated.
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1 (D) Available Local Resources.
2 (1) For purposes of calculating general State aid
3 pursuant to subsection (E), a representation of Available
4 Local Resources per pupil, as that term is defined and
5 determined in this subsection, shall be utilized. Available
6 Local Resources per pupil shall include a calculated dollar
7 amount representing local school district revenues from local
8 property taxes and from Corporate Personal Property
9 Replacement Taxes, expressed on the basis of pupils in
10 Average Daily Attendance.
11 (2) In determining a school district's revenue from
12 local property taxes, the State Board of Education shall
13 utilize the equalized assessed valuation of all taxable
14 property of each school district as of September 30 of the
15 previous year. The equalized assessed valuation utilized
16 shall be obtained and determined as provided in subsection
17 (G).
18 (3) For school districts maintaining grades kindergarten
19 through 12, local property tax revenues per pupil shall be
20 calculated as the product of the applicable equalized
21 assessed valuation for the district multiplied by 3.00%, and
22 divided by the district's Average Daily Attendance figure.
23 For school districts maintaining grades kindergarten through
24 8, local property tax revenues per pupil shall be calculated
25 as the product of the applicable equalized assessed valuation
26 for the district multiplied by 2.30%, and divided by the
27 district's Average Daily Attendance figure. For school
28 districts maintaining grades 9 through 12, local property tax
29 revenues per pupil shall be the applicable equalized assessed
30 valuation of the district multiplied by 1.05%, and divided by
31 the district's Average Daily Attendance figure.
32 (4) The Corporate Personal Property Replacement Taxes
33 paid to each school district during the calendar year 2 years
34 before the calendar year in which a school year begins,
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1 divided by the Average Daily Attendance figure for that
2 district, shall be added to the local property tax revenues
3 per pupil as derived by the application of the immediately
4 preceding paragraph (3). The sum of these per pupil figures
5 for each school district shall constitute Available Local
6 Resources as that term is utilized in subsection (E) in the
7 calculation of general State aid.
8 (E) Computation of General State Aid.
9 (1) For each school year, the amount of general State
10 aid allotted to a school district shall be computed by the
11 State Board of Education as provided in this subsection.
12 (2) For any school district for which Available Local
13 Resources per pupil is less than the product of 0.93 times
14 the Foundation Level, general State aid for that district
15 shall be calculated as an amount equal to the Foundation
16 Level minus Available Local Resources, multiplied by the
17 Average Daily Attendance of the school district.
18 (3) For any school district for which Available Local
19 Resources per pupil is equal to or greater than the product
20 of 0.93 times the Foundation Level and less than the product
21 of 1.75 times the Foundation Level, the general State aid per
22 pupil shall be a decimal proportion of the Foundation Level
23 derived using a linear algorithm. Under this linear
24 algorithm, the calculated general State aid per pupil shall
25 decline in direct linear fashion from 0.07 times the
26 Foundation Level for a school district with Available Local
27 Resources equal to the product of 0.93 times the Foundation
28 Level, to 0.05 times the Foundation Level for a school
29 district with Available Local Resources equal to the product
30 of 1.75 times the Foundation Level. The allocation of
31 general State aid for school districts subject to this
32 paragraph 3 shall be the calculated general State aid per
33 pupil figure multiplied by the Average Daily Attendance of
34 the school district.
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1 (4) For any school district for which Available Local
2 Resources per pupil equals or exceeds the product of 1.75
3 times the Foundation Level, the general State aid for the
4 school district shall be calculated as the product of $218
5 multiplied by the Average Daily Attendance of the school
6 district.
7 (5) The amount of general State aid allocated to a
8 school district for the 1999-2000 school year meeting the
9 requirements set forth in paragraph (4) of subsection (G)
10 shall be increased by an amount equal to the general State
11 aid that would have been received by the district for the
12 1998-1999 school year by utilizing the Extension Limitation
13 Equalized Assessed Valuation as calculated in paragraph (4)
14 of subsection (G) less the general State aid allotted for the
15 1998-1999 school year. This amount shall be deemed a one
16 time increase, and shall not affect any future general State
17 aid allocations.
18 (6) The operating tax rate of a district levying a net
19 income tax under the School District Income Tax Act, enacted
20 by the 92nd General Assembly, shall be increased, for the
21 calculation of aid under this Section, by a rate which when
22 applied to the equalized assessed valuation of the district
23 would yield an amount equal to the revenue received by the
24 district from its income tax during the current fiscal year.
25 (F) Compilation of Average Daily Attendance.
26 (1) Each school district shall, by July 1 of each year,
27 submit to the State Board of Education, on forms prescribed
28 by the State Board of Education, attendance figures for the
29 school year that began in the preceding calendar year. The
30 attendance information so transmitted shall identify the
31 average daily attendance figures for each month of the school
32 year, except that any days of attendance in August shall be
33 added to the month of September and any days of attendance in
34 June shall be added to the month of May.
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1 Except as otherwise provided in this Section, days of
2 attendance by pupils shall be counted only for sessions of
3 not less than 5 clock hours of school work per day under
4 direct supervision of: (i) teachers, or (ii) non-teaching
5 personnel or volunteer personnel when engaging in
6 non-teaching duties and supervising in those instances
7 specified in subsection (a) of Section 10-22.34 and paragraph
8 10 of Section 34-18, with pupils of legal school age and in
9 kindergarten and grades 1 through 12.
10 Days of attendance by tuition pupils shall be accredited
11 only to the districts that pay the tuition to a recognized
12 school.
13 (2) Days of attendance by pupils of less than 5 clock
14 hours of school shall be subject to the following provisions
15 in the compilation of Average Daily Attendance.
16 (a) Pupils regularly enrolled in a public school
17 for only a part of the school day may be counted on the
18 basis of 1/6 day for every class hour of instruction of
19 40 minutes or more attended pursuant to such enrollment.
20 (b) Days of attendance may be less than 5 clock
21 hours on the opening and closing of the school term, and
22 upon the first day of pupil attendance, if preceded by a
23 day or days utilized as an institute or teachers'
24 workshop.
25 (c) A session of 4 or more clock hours may be
26 counted as a day of attendance upon certification by the
27 regional superintendent, and approved by the State
28 Superintendent of Education to the extent that the
29 district has been forced to use daily multiple sessions.
30 (d) A session of 3 or more clock hours may be
31 counted as a day of attendance (1) when the remainder of
32 the school day or at least 2 hours in the evening of that
33 day is utilized for an in-service training program for
34 teachers, up to a maximum of 5 days per school year of
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1 which a maximum of 4 days of such 5 days may be used for
2 parent-teacher conferences, provided a district conducts
3 an in-service training program for teachers which has
4 been approved by the State Superintendent of Education;
5 or, in lieu of 4 such days, 2 full days may be used, in
6 which event each such day may be counted as a day of
7 attendance; and (2) when days in addition to those
8 provided in item (1) are scheduled by a school pursuant
9 to its school improvement plan adopted under Article 34
10 or its revised or amended school improvement plan adopted
11 under Article 2, provided that (i) such sessions of 3 or
12 more clock hours are scheduled to occur at regular
13 intervals, (ii) the remainder of the school days in which
14 such sessions occur are utilized for in-service training
15 programs or other staff development activities for
16 teachers, and (iii) a sufficient number of minutes of
17 school work under the direct supervision of teachers are
18 added to the school days between such regularly scheduled
19 sessions to accumulate not less than the number of
20 minutes by which such sessions of 3 or more clock hours
21 fall short of 5 clock hours. Any full days used for the
22 purposes of this paragraph shall not be considered for
23 computing average daily attendance. Days scheduled for
24 in-service training programs, staff development
25 activities, or parent-teacher conferences may be
26 scheduled separately for different grade levels and
27 different attendance centers of the district.
28 (e) A session of not less than one clock hour of
29 teaching hospitalized or homebound pupils on-site or by
30 telephone to the classroom may be counted as 1/2 day of
31 attendance, however these pupils must receive 4 or more
32 clock hours of instruction to be counted for a full day
33 of attendance.
34 (f) A session of at least 4 clock hours may be
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1 counted as a day of attendance for first grade pupils,
2 and pupils in full day kindergartens, and a session of 2
3 or more hours may be counted as 1/2 day of attendance by
4 pupils in kindergartens which provide only 1/2 day of
5 attendance.
6 (g) For children with disabilities who are below
7 the age of 6 years and who cannot attend 2 or more clock
8 hours because of their disability or immaturity, a
9 session of not less than one clock hour may be counted as
10 1/2 day of attendance; however for such children whose
11 educational needs so require a session of 4 or more clock
12 hours may be counted as a full day of attendance.
13 (h) A recognized kindergarten which provides for
14 only 1/2 day of attendance by each pupil shall not have
15 more than 1/2 day of attendance counted in any one day.
16 However, kindergartens may count 2 1/2 days of attendance
17 in any 5 consecutive school days. When a pupil attends
18 such a kindergarten for 2 half days on any one school
19 day, the pupil shall have the following day as a day
20 absent from school, unless the school district obtains
21 permission in writing from the State Superintendent of
22 Education. Attendance at kindergartens which provide for
23 a full day of attendance by each pupil shall be counted
24 the same as attendance by first grade pupils. Only the
25 first year of attendance in one kindergarten shall be
26 counted, except in case of children who entered the
27 kindergarten in their fifth year whose educational
28 development requires a second year of kindergarten as
29 determined under the rules and regulations of the State
30 Board of Education.
31 (G) Equalized Assessed Valuation Data.
32 (1) For purposes of the calculation of Available Local
33 Resources required pursuant to subsection (D), the State
34 Board of Education shall secure from the Department of
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1 Revenue the value as equalized or assessed by the Department
2 of Revenue of all taxable property of every school district,
3 together with (i) the applicable tax rate used in extending
4 taxes for the funds of the district as of September 30 of the
5 previous year and (ii) the limiting rate for all school
6 districts subject to property tax extension limitations as
7 imposed under the Property Tax Extension Limitation Law.
8 This equalized assessed valuation, as adjusted further by
9 the requirements of this subsection, shall be utilized in the
10 calculation of Available Local Resources.
11 (2) The equalized assessed valuation in paragraph (1)
12 shall be adjusted, as applicable, in the following manner:
13 (a) For the purposes of calculating State aid under
14 this Section, with respect to any part of a school
15 district within a redevelopment project area in respect
16 to which a municipality has adopted tax increment
17 allocation financing pursuant to the Tax Increment
18 Allocation Redevelopment Act, Sections 11-74.4-1 through
19 11-74.4-11 of the Illinois Municipal Code or the
20 Industrial Jobs Recovery Law, Sections 11-74.6-1 through
21 11-74.6-50 of the Illinois Municipal Code, no part of the
22 current equalized assessed valuation of real property
23 located in any such project area which is attributable to
24 an increase above the total initial equalized assessed
25 valuation of such property shall be used as part of the
26 equalized assessed valuation of the district, until such
27 time as all redevelopment project costs have been paid,
28 as provided in Section 11-74.4-8 of the Tax Increment
29 Allocation Redevelopment Act or in Section 11-74.6-35 of
30 the Industrial Jobs Recovery Law. For the purpose of the
31 equalized assessed valuation of the district, the total
32 initial equalized assessed valuation or the current
33 equalized assessed valuation, whichever is lower, shall
34 be used until such time as all redevelopment project
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1 costs have been paid.
2 (b) The real property equalized assessed valuation
3 for a school district shall be adjusted by subtracting
4 from the real property value as equalized or assessed by
5 the Department of Revenue for the district an amount
6 computed by dividing the amount of any abatement of taxes
7 under Section 18-170 of the Property Tax Code by 3.00%
8 for a district maintaining grades kindergarten through
9 12, by 2.30% for a district maintaining grades
10 kindergarten through 8, or by 1.05% for a district
11 maintaining grades 9 through 12 and adjusted by an amount
12 computed by dividing the amount of any abatement of taxes
13 under subsection (a) of Section 18-165 of the Property
14 Tax Code by the same percentage rates for district type
15 as specified in this subparagraph (b).
16 (3) For the 1999-2000 school year and each school year
17 thereafter, if a school district meets all of the criteria of
18 this subsection (G)(3), the school district's Available Local
19 Resources shall be calculated under subsection (D) using the
20 district's Extension Limitation Equalized Assessed Valuation
21 as calculated under this subsection (G)(3).
22 For purposes of this subsection (G)(3) the following
23 terms shall have the following meanings:
24 "Budget Year": The school year for which general
25 State aid is calculated and awarded under subsection (E).
26 "Base Tax Year": The property tax levy year used to
27 calculate the Budget Year allocation of general State
28 aid.
29 "Preceding Tax Year": The property tax levy year
30 immediately preceding the Base Tax Year.
31 "Base Tax Year's Tax Extension": The product of the
32 equalized assessed valuation utilized by the County Clerk
33 in the Base Tax Year multiplied by the limiting rate as
34 calculated by the County Clerk and defined in the
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1 Property Tax Extension Limitation Law.
2 "Preceding Tax Year's Tax Extension": The product of
3 the equalized assessed valuation utilized by the County
4 Clerk in the Preceding Tax Year multiplied by the
5 Operating Tax Rate as defined in subsection (A).
6 "Extension Limitation Ratio": A numerical ratio,
7 certified by the County Clerk, in which the numerator is
8 the Base Tax Year's Tax Extension and the denominator is
9 the Preceding Tax Year's Tax Extension.
10 "Operating Tax Rate": The operating tax rate as
11 defined in subsection (A).
12 If a school district is subject to property tax extension
13 limitations as imposed under the Property Tax Extension
14 Limitation Law, and if the Available Local Resources of that
15 school district as calculated pursuant to subsection (D)
16 using the Base Tax Year are less than the product of 1.75
17 times the Foundation Level for the Budget Year, the State
18 Board of Education shall calculate the Extension Limitation
19 Equalized Assessed Valuation of that district. For the
20 1999-2000 school year, the Extension Limitation Equalized
21 Assessed Valuation of a school district as calculated by the
22 State Board of Education shall be equal to the product of the
23 district's 1996 Equalized Assessed Valuation and the
24 district's Extension Limitation Ratio. For the 2000-2001
25 school year and each school year thereafter, the Extension
26 Limitation Equalized Assessed Valuation of a school district
27 as calculated by the State Board of Education shall be equal
28 to the product of the last calculated Extension Limitation
29 Equalized Assessed Valuation and the district's Extension
30 Limitation Ratio. If the Extension Limitation Equalized
31 Assessed Valuation of a school district as calculated under
32 this subsection (G)(3) is less than the district's equalized
33 assessed valuation as calculated pursuant to subsections
34 (G)(1) and (G)(2), then for purposes of calculating the
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1 district's general State aid for the Budget Year pursuant to
2 subsection (E), that Extension Limitation Equalized Assessed
3 Valuation shall be utilized to calculate the district's
4 Available Local Resources under subsection (D).
5 (4) For the purposes of calculating general State aid
6 for the 1999-2000 school year only, if a school district
7 experienced a triennial reassessment on the equalized
8 assessed valuation used in calculating its general State
9 financial aid apportionment for the 1998-1999 school year,
10 the State Board of Education shall calculate the Extension
11 Limitation Equalized Assessed Valuation that would have been
12 used to calculate the district's 1998-1999 general State aid.
13 This amount shall equal the product of the equalized assessed
14 valuation used to calculate general State aid for the
15 1997-1998 school year and the district's Extension Limitation
16 Ratio. If the Extension Limitation Equalized Assessed
17 Valuation of the school district as calculated under this
18 paragraph (4) is less than the district's equalized assessed
19 valuation utilized in calculating the district's 1998-1999
20 general State aid allocation, then for purposes of
21 calculating the district's general State aid pursuant to
22 paragraph (5) of subsection (E), that Extension Limitation
23 Equalized Assessed Valuation shall be utilized to calculate
24 the district's Available Local Resources.
25 (5) For school districts having a majority of their
26 equalized assessed valuation in any county except Cook,
27 DuPage, Kane, Lake, McHenry, or Will, if the amount of
28 general State aid allocated to the school district for the
29 1999-2000 school year under the provisions of subsection (E),
30 (H), and (J) of this Section is less than the amount of
31 general State aid allocated to the district for the 1998-1999
32 school year under these subsections, then the general State
33 aid of the district for the 1999-2000 school year only shall
34 be increased by the difference between these amounts. The
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1 total payments made under this paragraph (5) shall not exceed
2 $14,000,000. Claims shall be prorated if they exceed
3 $14,000,000.
4 (H) Supplemental General State Aid.
5 (1) In addition to the general State aid a school
6 district is allotted pursuant to subsection (E), qualifying
7 school districts shall receive a grant, paid in conjunction
8 with a district's payments of general State aid, for
9 supplemental general State aid based upon the concentration
10 level of children from low-income households within the
11 school district. Supplemental State aid grants provided for
12 school districts under this subsection shall be appropriated
13 for distribution to school districts as part of the same line
14 item in which the general State financial aid of school
15 districts is appropriated under this Section. For purposes of
16 this subsection, the term "Low-Income Concentration Level"
17 shall be the low-income eligible pupil count from the most
18 recently available federal census divided by the Average
19 Daily Attendance of the school district. If, however, the
20 percentage decrease from the 2 most recent federal censuses
21 in the low-income eligible pupil count of a high school
22 district with fewer than 400 students exceeds by 75% or more
23 the percentage change in the total low-income eligible pupil
24 count of contiguous elementary school districts, whose
25 boundaries are coterminous with the high school district, the
26 high school district's low-income eligible pupil count from
27 the earlier federal census shall be the number used as the
28 low-income eligible pupil count for the high school district,
29 for purposes of this subsection (H).
30 (2) Supplemental general State aid pursuant to this
31 subsection shall be provided as follows:
32 (a) For any school district with a Low Income
33 Concentration Level of at least 20% and less than 35%,
34 the grant for any school year shall be $800 multiplied by
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1 the low income eligible pupil count.
2 (b) For any school district with a Low Income
3 Concentration Level of at least 35% and less than 50%,
4 the grant for the 1998-1999 school year shall be $1,100
5 multiplied by the low income eligible pupil count.
6 (c) For any school district with a Low Income
7 Concentration Level of at least 50% and less than 60%,
8 the grant for the 1998-99 school year shall be $1,500
9 multiplied by the low income eligible pupil count.
10 (d) For any school district with a Low Income
11 Concentration Level of 60% or more, the grant for the
12 1998-99 school year shall be $1,900 multiplied by the low
13 income eligible pupil count.
14 (e) For the 1999-2000 school year, the per pupil
15 amount specified in subparagraphs (b), (c), and (d)
16 immediately above shall be increased to $1,243, $1,600,
17 and $2,000, respectively.
18 (f) For the 2000-2001 school year, the per pupil
19 amounts specified in subparagraphs (b), (c), and (d)
20 immediately above shall be $1,273, $1,640, and $2,050,
21 respectively.
22 (3) School districts with an Average Daily Attendance of
23 more than 1,000 and less than 50,000 that qualify for
24 supplemental general State aid pursuant to this subsection
25 shall submit a plan to the State Board of Education prior to
26 October 30 of each year for the use of the funds resulting
27 from this grant of supplemental general State aid for the
28 improvement of instruction in which priority is given to
29 meeting the education needs of disadvantaged children. Such
30 plan shall be submitted in accordance with rules and
31 regulations promulgated by the State Board of Education.
32 (4) School districts with an Average Daily Attendance of
33 50,000 or more that qualify for supplemental general State
34 aid pursuant to this subsection shall be required to
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1 distribute from funds available pursuant to this Section, no
2 less than $261,000,000 in accordance with the following
3 requirements:
4 (a) The required amounts shall be distributed to
5 the attendance centers within the district in proportion
6 to the number of pupils enrolled at each attendance
7 center who are eligible to receive free or reduced-price
8 lunches or breakfasts under the federal Child Nutrition
9 Act of 1966 and under the National School Lunch Act
10 during the immediately preceding school year.
11 (b) The distribution of these portions of
12 supplemental and general State aid among attendance
13 centers according to these requirements shall not be
14 compensated for or contravened by adjustments of the
15 total of other funds appropriated to any attendance
16 centers, and the Board of Education shall utilize funding
17 from one or several sources in order to fully implement
18 this provision annually prior to the opening of school.
19 (c) Each attendance center shall be provided by the
20 school district a distribution of noncategorical funds
21 and other categorical funds to which an attendance center
22 is entitled under law in order that the general State aid
23 and supplemental general State aid provided by
24 application of this subsection supplements rather than
25 supplants the noncategorical funds and other categorical
26 funds provided by the school district to the attendance
27 centers.
28 (d) Any funds made available under this subsection
29 that by reason of the provisions of this subsection are
30 not required to be allocated and provided to attendance
31 centers may be used and appropriated by the board of the
32 district for any lawful school purpose.
33 (e) Funds received by an attendance center pursuant
34 to this subsection shall be used by the attendance center
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1 at the discretion of the principal and local school
2 council for programs to improve educational opportunities
3 at qualifying schools through the following programs and
4 services: early childhood education, reduced class size
5 or improved adult to student classroom ratio, enrichment
6 programs, remedial assistance, attendance improvement,
7 and other educationally beneficial expenditures which
8 supplement the regular and basic programs as determined
9 by the State Board of Education. Funds provided shall
10 not be expended for any political or lobbying purposes as
11 defined by board rule.
12 (f) Each district subject to the provisions of this
13 subdivision (H)(4) shall submit an acceptable plan to
14 meet the educational needs of disadvantaged children, in
15 compliance with the requirements of this paragraph, to
16 the State Board of Education prior to July 15 of each
17 year. This plan shall be consistent with the decisions of
18 local school councils concerning the school expenditure
19 plans developed in accordance with part 4 of Section
20 34-2.3. The State Board shall approve or reject the plan
21 within 60 days after its submission. If the plan is
22 rejected, the district shall give written notice of
23 intent to modify the plan within 15 days of the
24 notification of rejection and then submit a modified plan
25 within 30 days after the date of the written notice of
26 intent to modify. Districts may amend approved plans
27 pursuant to rules promulgated by the State Board of
28 Education.
29 Upon notification by the State Board of Education
30 that the district has not submitted a plan prior to July
31 15 or a modified plan within the time period specified
32 herein, the State aid funds affected by that plan or
33 modified plan shall be withheld by the State Board of
34 Education until a plan or modified plan is submitted.
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1 If the district fails to distribute State aid to
2 attendance centers in accordance with an approved plan,
3 the plan for the following year shall allocate funds, in
4 addition to the funds otherwise required by this
5 subsection, to those attendance centers which were
6 underfunded during the previous year in amounts equal to
7 such underfunding.
8 For purposes of determining compliance with this
9 subsection in relation to the requirements of attendance
10 center funding, each district subject to the provisions
11 of this subsection shall submit as a separate document by
12 December 1 of each year a report of expenditure data for
13 the prior year in addition to any modification of its
14 current plan. If it is determined that there has been a
15 failure to comply with the expenditure provisions of this
16 subsection regarding contravention or supplanting, the
17 State Superintendent of Education shall, within 60 days
18 of receipt of the report, notify the district and any
19 affected local school council. The district shall within
20 45 days of receipt of that notification inform the State
21 Superintendent of Education of the remedial or corrective
22 action to be taken, whether by amendment of the current
23 plan, if feasible, or by adjustment in the plan for the
24 following year. Failure to provide the expenditure
25 report or the notification of remedial or corrective
26 action in a timely manner shall result in a withholding
27 of the affected funds.
28 The State Board of Education shall promulgate rules
29 and regulations to implement the provisions of this
30 subsection. No funds shall be released under this
31 subdivision (H)(4) to any district that has not submitted
32 a plan that has been approved by the State Board of
33 Education.
34 (I) General State Aid for Newly Configured School Districts.
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1 (1) For a new school district formed by combining
2 property included totally within 2 or more previously
3 existing school districts, for its first year of existence
4 the general State aid and supplemental general State aid
5 calculated under this Section shall be computed for the new
6 district and for the previously existing districts for which
7 property is totally included within the new district. If the
8 computation on the basis of the previously existing districts
9 is greater, a supplementary payment equal to the difference
10 shall be made for the first 4 years of existence of the new
11 district.
12 (2) For a school district which annexes all of the
13 territory of one or more entire other school districts, for
14 the first year during which the change of boundaries
15 attributable to such annexation becomes effective for all
16 purposes as determined under Section 7-9 or 7A-8, the general
17 State aid and supplemental general State aid calculated under
18 this Section shall be computed for the annexing district as
19 constituted after the annexation and for the annexing and
20 each annexed district as constituted prior to the annexation;
21 and if the computation on the basis of the annexing and
22 annexed districts as constituted prior to the annexation is
23 greater, a supplementary payment equal to the difference
24 shall be made for the first 4 years of existence of the
25 annexing school district as constituted upon such annexation.
26 (3) For 2 or more school districts which annex all of
27 the territory of one or more entire other school districts,
28 and for 2 or more community unit districts which result upon
29 the division (pursuant to petition under Section 11A-2) of
30 one or more other unit school districts into 2 or more parts
31 and which together include all of the parts into which such
32 other unit school district or districts are so divided, for
33 the first year during which the change of boundaries
34 attributable to such annexation or division becomes effective
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1 for all purposes as determined under Section 7-9 or 11A-10,
2 as the case may be, the general State aid and supplemental
3 general State aid calculated under this Section shall be
4 computed for each annexing or resulting district as
5 constituted after the annexation or division and for each
6 annexing and annexed district, or for each resulting and
7 divided district, as constituted prior to the annexation or
8 division; and if the aggregate of the general State aid and
9 supplemental general State aid as so computed for the
10 annexing or resulting districts as constituted after the
11 annexation or division is less than the aggregate of the
12 general State aid and supplemental general State aid as so
13 computed for the annexing and annexed districts, or for the
14 resulting and divided districts, as constituted prior to the
15 annexation or division, then a supplementary payment equal to
16 the difference shall be made and allocated between or among
17 the annexing or resulting districts, as constituted upon such
18 annexation or division, for the first 4 years of their
19 existence. The total difference payment shall be allocated
20 between or among the annexing or resulting districts in the
21 same ratio as the pupil enrollment from that portion of the
22 annexed or divided district or districts which is annexed to
23 or included in each such annexing or resulting district bears
24 to the total pupil enrollment from the entire annexed or
25 divided district or districts, as such pupil enrollment is
26 determined for the school year last ending prior to the date
27 when the change of boundaries attributable to the annexation
28 or division becomes effective for all purposes. The amount
29 of the total difference payment and the amount thereof to be
30 allocated to the annexing or resulting districts shall be
31 computed by the State Board of Education on the basis of
32 pupil enrollment and other data which shall be certified to
33 the State Board of Education, on forms which it shall provide
34 for that purpose, by the regional superintendent of schools
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1 for each educational service region in which the annexing and
2 annexed districts, or resulting and divided districts are
3 located.
4 (3.5) Claims for financial assistance under this
5 subsection (I) shall not be recomputed except as expressly
6 provided under this Section.
7 (4) Any supplementary payment made under this subsection
8 (I) shall be treated as separate from all other payments made
9 pursuant to this Section.
10 (J) Supplementary Grants in Aid.
11 (1) Notwithstanding any other provisions of this
12 Section, the amount of the aggregate general State aid in
13 combination with supplemental general State aid under this
14 Section for which each school district is eligible shall be
15 no less than the amount of the aggregate general State aid
16 entitlement that was received by the district under Section
17 18-8 (exclusive of amounts received under subsections 5(p)
18 and 5(p-5) of that Section) for the 1997-98 school year,
19 pursuant to the provisions of that Section as it was then in
20 effect. If a school district qualifies to receive a
21 supplementary payment made under this subsection (J), the
22 amount of the aggregate general State aid in combination with
23 supplemental general State aid under this Section which that
24 district is eligible to receive for each school year shall be
25 no less than the amount of the aggregate general State aid
26 entitlement that was received by the district under Section
27 18-8 (exclusive of amounts received under subsections 5(p)
28 and 5(p-5) of that Section) for the 1997-1998 school year,
29 pursuant to the provisions of that Section as it was then in
30 effect.
31 (2) If, as provided in paragraph (1) of this subsection
32 (J), a school district is to receive aggregate general State
33 aid in combination with supplemental general State aid under
34 this Section for the 1998-99 school year and any subsequent
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1 school year that in any such school year is less than the
2 amount of the aggregate general State aid entitlement that
3 the district received for the 1997-98 school year, the school
4 district shall also receive, from a separate appropriation
5 made for purposes of this subsection (J), a supplementary
6 payment that is equal to the amount of the difference in the
7 aggregate State aid figures as described in paragraph (1).
8 (3) (Blank).
9 (K) Grants to Laboratory and Alternative Schools.
10 In calculating the amount to be paid to the governing
11 board of a public university that operates a laboratory
12 school under this Section or to any alternative school that
13 is operated by a regional superintendent of schools, the
14 State Board of Education shall require by rule such reporting
15 requirements as it deems necessary.
16 As used in this Section, "laboratory school" means a
17 public school which is created and operated by a public
18 university and approved by the State Board of Education. The
19 governing board of a public university which receives funds
20 from the State Board under this subsection (K) may not
21 increase the number of students enrolled in its laboratory
22 school from a single district, if that district is already
23 sending 50 or more students, except under a mutual agreement
24 between the school board of a student's district of residence
25 and the university which operates the laboratory school. A
26 laboratory school may not have more than 1,000 students,
27 excluding students with disabilities in a special education
28 program.
29 As used in this Section, "alternative school" means a
30 public school which is created and operated by a Regional
31 Superintendent of Schools and approved by the State Board of
32 Education. Such alternative schools may offer courses of
33 instruction for which credit is given in regular school
34 programs, courses to prepare students for the high school
-33- LRB9205872REtm
1 equivalency testing program or vocational and occupational
2 training. A regional superintendent of schools may contract
3 with a school district or a public community college district
4 to operate an alternative school. An alternative school
5 serving more than one educational service region may be
6 established by the regional superintendents of schools of the
7 affected educational service regions. An alternative school
8 serving more than one educational service region may be
9 operated under such terms as the regional superintendents of
10 schools of those educational service regions may agree.
11 Each laboratory and alternative school shall file, on
12 forms provided by the State Superintendent of Education, an
13 annual State aid claim which states the Average Daily
14 Attendance of the school's students by month. The best 3
15 months' Average Daily Attendance shall be computed for each
16 school. The general State aid entitlement shall be computed
17 by multiplying the applicable Average Daily Attendance by the
18 Foundation Level as determined under this Section.
19 (L) Payments, Additional Grants in Aid and Other
20 Requirements.
21 (1) For a school district operating under the financial
22 supervision of an Authority created under Article 34A, the
23 general State aid otherwise payable to that district under
24 this Section, but not the supplemental general State aid,
25 shall be reduced by an amount equal to the budget for the
26 operations of the Authority as certified by the Authority to
27 the State Board of Education, and an amount equal to such
28 reduction shall be paid to the Authority created for such
29 district for its operating expenses in the manner provided in
30 Section 18-11. The remainder of general State school aid for
31 any such district shall be paid in accordance with Article
32 34A when that Article provides for a disposition other than
33 that provided by this Article.
34 (2) (Blank).
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1 (3) Summer school. Summer school payments shall be made
2 as provided in Section 18-4.3.
3 (M) Education Funding Advisory Board.
4 The Education Funding Advisory Board, hereinafter in this
5 subsection (M) referred to as the "Board", is hereby created.
6 The Board shall consist of 5 members who are appointed by the
7 Governor, by and with the advice and consent of the Senate.
8 The members appointed shall include representatives of
9 education, business, and the general public. One of the
10 members so appointed shall be designated by the Governor at
11 the time the appointment is made as the chairperson of the
12 Board. The initial members of the Board may be appointed any
13 time after the effective date of this amendatory Act of 1997.
14 The regular term of each member of the Board shall be for 4
15 years from the third Monday of January of the year in which
16 the term of the member's appointment is to commence, except
17 that of the 5 initial members appointed to serve on the
18 Board, the member who is appointed as the chairperson shall
19 serve for a term that commences on the date of his or her
20 appointment and expires on the third Monday of January, 2002,
21 and the remaining 4 members, by lots drawn at the first
22 meeting of the Board that is held after all 5 members are
23 appointed, shall determine 2 of their number to serve for
24 terms that commence on the date of their respective
25 appointments and expire on the third Monday of January, 2001,
26 and 2 of their number to serve for terms that commence on the
27 date of their respective appointments and expire on the third
28 Monday of January, 2000. All members appointed to serve on
29 the Board shall serve until their respective successors are
30 appointed and confirmed. Vacancies shall be filled in the
31 same manner as original appointments. If a vacancy in
32 membership occurs at a time when the Senate is not in
33 session, the Governor shall make a temporary appointment
34 until the next meeting of the Senate, when he or she shall
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1 appoint, by and with the advice and consent of the Senate, a
2 person to fill that membership for the unexpired term. If
3 the Senate is not in session when the initial appointments
4 are made, those appointments shall be made as in the case of
5 vacancies.
6 The Education Funding Advisory Board shall be deemed
7 established, and the initial members appointed by the
8 Governor to serve as members of the Board shall take office,
9 on the date that the Governor makes his or her appointment of
10 the fifth initial member of the Board, whether those initial
11 members are then serving pursuant to appointment and
12 confirmation or pursuant to temporary appointments that are
13 made by the Governor as in the case of vacancies.
14 The State Board of Education shall provide such staff
15 assistance to the Education Funding Advisory Board as is
16 reasonably required for the proper performance by the Board
17 of its responsibilities.
18 For school years after the 2000-2001 school year, the
19 Education Funding Advisory Board, in consultation with the
20 State Board of Education, shall make recommendations as
21 provided in this subsection (M) to the General Assembly for
22 the foundation level under subdivision (B)(3) of this Section
23 and for the supplemental general State aid grant level under
24 subsection (H) of this Section for districts with high
25 concentrations of children from poverty. The recommended
26 foundation level shall be determined based on a methodology
27 which incorporates the basic education expenditures of
28 low-spending schools exhibiting high academic performance.
29 The Education Funding Advisory Board shall make such
30 recommendations to the General Assembly on January 1 of odd
31 numbered years, beginning January 1, 2001.
32 (N) (Blank).
33 (O) References.
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1 (1) References in other laws to the various subdivisions
2 of Section 18-8 as that Section existed before its repeal and
3 replacement by this Section 18-8.05 shall be deemed to refer
4 to the corresponding provisions of this Section 18-8.05, to
5 the extent that those references remain applicable.
6 (2) References in other laws to State Chapter 1 funds
7 shall be deemed to refer to the supplemental general State
8 aid provided under subsection (H) of this Section.
9 (Source: P.A. 90-548, eff. 7-1-98; incorporates 90-566;
10 90-653, eff. 7-29-98; 90-654, eff. 7-29-98; 90-655, eff.
11 7-30-98; 90-802, eff. 12-15-98; 90-815, eff. 2-11-99; 91-24,
12 eff. 7-1-99; 91-93, eff. 7-9-99; 91-96, eff. 7-9-99; 91-111,
13 eff. 7-14-99; 91-357, eff. 7-29-99; 91-533, eff. 8-13-99;
14 revised 8-27-99.)
15 Section 99. Effective date. This Act takes effect upon
16 becoming law.